If you have an adjusted grossincome of more than $100,000,you're not eligible to convert a traditionalIRA to a Roth. Many taxpayersdid so anyhow, mostly because theydidn't know at the time of the conversionthat their income for the yearwould top the limit.The IRS is treatingthese so-called "failed conversions"leniently, allowing taxpayers togo back to a traditional IRA andthereby avoid taxes and penalties dueon the conversion. You have until 6months after your original tax filingdate, including any extensions, torectify the conversion. Ifyou filed on April 15, you have untilOctober 15. If you miss the deadline,you can ask the IRS for an extensionvia a private ruling. Fortunately, theagency has so far been sympatheticto these requests.